Which of the following accounts is not closed at the end of the accounting period? Multiple Choice . Merchandise Inventory Rent Expense O Sales Purchases Which of the following accounts is not closed at the end of the accounting period? Multiple Choice 0 Sales 0 Accounts Receivable 0 Depreciation Expense Purchases Which of the following accounts will appear on the post-closing trial balance? Multiple Choice Capital Depreciation Expense Sales Payroll Tax Expense